Question 36 Chapter 5 of +2-B
Cash Flow From investing Activities
36. (Cash Flow from Investing Activities/Sale of Plant at Profit) A company had the following balances :
| ₹ | |
| Plant Opening | 5,00,000 |
| Plant Closing | 7,00,000 |
During the year 30% of the plant was sold at 30% profit on cost.
Calculate cash flow from investing activities.
The solution of Question 36 Chapter 5 of +2-B: –
Cash Flow from investing activities |
||
| Particulars |
Rs |
|
| Inflow from Sale of Plant | 1,95,000 | |
| Less: Outflow from the purchase of Plant* | (3,50,000) | |
| Cash Flow from Operating activities | (1,55,000) | |
Working Note
Plant Account |
|||
| Particulars |
Amount ₹ |
Particulars |
Amount ₹ |
| To Balance b/d | 5,00,000 | By Bank A/c -Sale |
1,95,000 |
| To Statement of Profit and Loss -Profit on Sale |
45,000 | (3,50,000) | |
| To Bank –Purchase (Bal. fig.) | 3,50,000 |
By Balance c/d | 7,00,000 |
| 8,95,000 |
8,95,000 |
||
End of Solution
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Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum
Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 2 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.
Chapter No. 8 – Company Accounts (Share Capital)
Chapter No. 9 – Company Accounts (Issue of Debentures)
Chapter No. 10 – Company Accounts (Redemption of Debentures)
Chapter No. 11 – Financial Statements of a Company
Chapter No. 12 – Financial Statement Analysis
Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size
Chapter No. 14 – Accounting Ratios
Chapter No. 15 – Cash Flow Statement
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- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Issue of Debentures
- Chapter No. 3 – Redemption of Debentures
- Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)
- Chapter No. 5 -Financial Statement Analysis
- Chapter No. 6 – Tools/Methods of Financial Analysis
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
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